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Taxation of Incomes arising from the Construction Contract realized in Slovakia

By Michal Minář

Abstract

This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated

Topics: union law; Double Tax Conventions; rezident; Permanent Establishment; non-resident.; unijní právo; resident; national law; poplatník; nerezident.; smlouvy o zamezení dvojího zdanění; stálá provozovna; International double taxation; vnitrostátní právo; tax player; mezinárodní právo; international law; Mezinárodní dvojí zdanění
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2016
OAI identifier: oai:invenio.nusl.cz:241401
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